SPIC (HCD) LTD. Vs. CCE

JUDGEMENT

(1.) M /s SPIC (HCD) had taken credit of the duty paid by its job workers on repaired/processed transformer oil and the transformer. The original authority confirmed the demand of the credit to the extent of Rs. 1,83,966/ - availed by M/s SPIC (HCD) under Rule 57U of the Central Excise Rules, 1944. The original authority had held that the job workers were not required to pay duty on the repaired/reconditioned capital goods received by them under Rule 57S while returning them to the appellant manufacturer who had originally availed credit of duty paid on the same. He had held that M/s SPIC (HCD) were not eligible for the credit of duty paid by the job workers. The Commissioner (Appeals) in his order dated 19.2.01 upheld the order of the lower authority on the same ground.

(2.) SHRI S. Ignatius, learned Counsel appeared for the appellants and argued that Central Excise Officers having jurisdiction over M/s SPIC (HCD) were not competent to revise the assessment appearing on the invoice covering the goods received by it. He cited the order of the Mumbai Bench of the Tribunal in the case of Owens Bilt Lt. v. CCE, Pune as per the ratio of which SPIC (HCD) was entitled to take credit of the duty paid by the job worker irrespective of the fact whether the job worker was required to pay duty or not.

(3.) SMT R. Bhagyadevi, learned SDR reiterated the reasoning contained in the impugned order.